租税条約における用語の定義（締約国、国際交通、権限のある当局等）
左の本文を選ぶと、右側の官報原文画像で該当箇所を照合できます。
(g) the terms "enterprise of a Contracting State" and "enterprise of the other
Contracting State" mean respectively an enterprise carried on by a resident
of a Contracting State and an enterprise carried on by a resident of the
other Contracting State;
(h) the term "international traffic" means any transport by a ship or aircraft
except when the ship or aircraft is operated solely between places in a
Contracting State and the enterprise that operates the ship or aircraft is not
an enterprise of that Contracting State;
(i) term "competent authority" means:
(i) in Japan, the Minister of Finance or his or her authorised
representative;
(ii) in the Kyz Republic, the Ministry of Economy and Commerce
of the Kyrgyz Republic or its authorised representative;
(1) the term "national', in relation to a Contracting State, means:
(i) any individual possessing the nationality of that Contracting State;
and
(ii) any legal person, partnership or association deriving its status as
such from the laws in force in that Contracting State
(k) the term "business" includes the performance of professional services and
of other activities of an independent character:
(I) the term "recognised pension fund" of a Contracting State means an entity
r arrangement established under the law of that Contracting State that is
treated as a separate person under the taxation laws of that Contracting
State and:
(i) that5.established and operated exclusively or almost exclusively
to administer or provide retirement benefits and ancillary or
incidental benefits or other similar remuneration to individuals and
that is regulated as such by that Contracting State or one of its
political or administrative subdivisions or local authorities; or
(ii) that is established and operated exclusively or almost exclusively
to invest funds for the benefit of other recognised pension funds of
that Contracting State.
Where an entity or arrangement established under the law of a Contracting
State would constitute a recognised pension fund under clause (i) or (ii) if
it were treated as a separate person under the taxation laws of that
Contracting State, it shall be considered, for the purposes of the
Agreement, as a separate person treated as such under the taxation laws of
that Contracting State and all the assets and income of the entity or
arrangement shall be treated as assets held and income derived by that
separate person and not by another person.
2. As regards the application of this Agreement at any time by a Contracting State
any term not defined therein shall, unless the context otherwise requires or the competent
authorities agree to a different meaning pursuant to the provisions of Article 23, have the
meaning that it has at that time under the law of that Contracting State for the purposes
of the taxes to which the Agreement applies, any meaning under the applicable tax law
of that Contracting State prevailing over a meaning given to the term under other laws of
that Contracting State.